Tommy Broughan (Dublin North East, Labour)
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Question 199: To ask the Minister for Finance if he will report on the proposed annual €200 levy for car parking by employees in urban areas; if this measure will be part of his forthcoming sustainable travel and transport action plan; if he will define an urban area under this levy; the workers who will be exempt from this levy; if this parking levy will be proportionately applied to employees who are on the minimum wage, low wage earners or who have access to parking for only part of the week; the estimated annual revenue generated by the proposed urban parking tax; the estimated annual administration costs of the new levy; the way the levy will be collected; and if he will make a statement on the matter. [36958/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The detailed provisions of the car parking levy are currently being finalised and will be included in the Finance (No. 2) Bill 2008, which will be published on 20 November next. The Sustainable Travel and Transport Action Plan is the responsibility of the Department of Transport.

Brian Hayes (Dublin South West, Fine Gael)
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Question 200: To ask the Minister for Finance if the parking levy to be introduced in business premises in urban areas will apply to school grounds or school car parks; if so, the number of schools that will be affected by the levy; and if he will make a statement on the matter. [37001/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The detailed provisions of the car parking levy are currently being finalised and will be included in the Finance (No. 2) Bill 2008, which will be published on 20 November next.

Mary Upton (Dublin South Central, Labour)
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Question 201: To ask the Minister for Finance if he plans to take heed of the recent ruling in the EU Court of Justice on 16 October 2008 (details supplied); if there are plans to transpose this information into Irish law; and if he will make a statement on the matter. [37076/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that it is assumed that the Deputy is referring to the Judgment of the European Court of Justice in Case C-253/07 — Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for H.M. Revenue and Customs. In that case the European Court of Justice considered the scope of the exemption from VAT provided by Article 13A(1)(m) of the EU Sixth VAT Directive, now Article 132(1)(m) of the EU VAT Directive 2006. That provision provides for exemption from VAT for certain services closely linked to sport or physical education supplied by non-profit making organisations to persons taking part in sport or physical education.

The European Court of Justice has ruled that the provision is to be interpreted as meaning that, in the context of persons taking part in sport, it includes services supplied to corporate persons and to unincorporated associations, provided that those services are closely linked and essential to sport, that they are supplied by non-profit-making organisations and that their true beneficiaries are persons taking part in sport. The Court also ruled that Member States are not permitted to limit the exemption under that provision by reference to the recipients of the services in question. I am further advised by the Revenue Commissioners that Irish VAT law and practice in this area is already fully in conformity with the decision in the case and the services concerned are exempt from VAT in Ireland.

Róisín Shortall (Dublin North West, Labour)
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Question 202: To ask the Minister for Finance the way the proposed parking tax announced in budget 2009 will be applied in practice; and the way he proposes to legislate for such a tax. [37258/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The detailed provisions of the car parking levy are currently being finalised and will be included in the Finance (No. 2) Bill 2008, which will be published on 20 November next.